A taxpayer may request a waiver of penalties in any of the following three ways: Submit Form NC5500 Request to Waive Penalties. Use Form NC-5500 Request to Waive Penalties to submit a request for a penalty waiver.We have provided sample letters that you can use to request waivers of several different types of IRS penalties. A late filed listing and request for late list penalty waiver may be presented to the Harnett County Board of. Equalization and Review for consideration. The letter should contain the taxpayer's name, address, SSN or FEIN, Account ID, and the tax type and tax period for which the taxpayer seeks waiver of penalty. Report out-of-state wages.